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Issues: Classification of imported glazed newsprint under Customs Tariff Heading 4802.60 and benefit of general exemption under 121 at Nil rate of Customs duty.
The judgment revolves around the classification of imported glazed newsprint by M/s. Bennett Coleman & Co. Ltd. under Customs Tariff Heading 4802.60 and the applicability of the general exemption under 121 at a Nil rate of Customs duty. The adjudicating authority held that all newsprints, including glazed newsprint, were to be classified under heading 4801 from 1-1-1996 onwards as per the definition provided in chapter note 3 to chapter 48 of the Customs Tariff Act, 1975. Import duty was charged at 10% under Notifications 83/96 and 84/96 Customs, both dated 29-10-96. The appellant, aggrieved by this decision, appealed to the Commissioner of Customs (Appeals), Sahar Airport, Mumbai, who subsequently rejected the appeal. The Commissioner noted that there was no distinction made in the Customs Tariff between glazed or standard newsprint under heading 4801, which encompassed all types of newsprints. Specifically, all newsprints were covered by Notification No. 83/96 dated 29-10-96, attracting a concessional rate of duty at 10%. The appellant had sought to classify the glazed newsprints under heading No. 4802.60 with a Nil rate of duty based on general exemption No. 121. However, the Commissioner opined that heading 4801, which specifically covered newsprints in rolls or sheets, provided a more specific description of the imported goods compared to heading 4802, which did not cover newsprints at all. Consequently, the Commissioner upheld the decision of the adjudicating authority and dismissed the appeal due to the absence of the appellant and lack of representation. In conclusion, the appellate tribunal affirmed the decision of the Commissioner (Appeals) and dismissed the appeal on grounds of default and merits due to the appellant's non-diligence in presenting their case. The judgment highlights the importance of accurate classification of goods under the Customs Tariff and the significance of complying with relevant notifications and exemptions for import duties.
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